Recherche
S'identifier

Mensuel de octobre 2019 - Droit / Emploi

go back Retour << Article précédent     Article suivant >>


How Luxembourg’s impatriate regime contravenes with EU Law
By Matthijs HAARSMA, Senior Associate, CMS Luxembourg | Avocats à la Cour   Luxembourg is a relatively small country within Europe. Consequently, employers in Luxembourg are not always able to find the right people for jobs in Luxembourg, which means they have to look abroad. To attract highly skilled foreign workers (“Impatriates”) to come and work in Luxembourg, a beneficial tax regime (“Impatriate Regime”) was introduced in Luxembourg about eight years ago.   One of the conditions of the Impatriate Regime is that Impatriates should not have lived within 150 kilometres of the Luxembourg border (“150KM Test”) in the five years before they start working in Luxembourg. As explained below, the 150KM Test is in clear violation of EU law.   ...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
SOCIETE GENERALE Securities Services
Bearingpoint
Edmond de Rothschild
DLA PIPER
Lpea.lu
MIMCO Capital
Sia Partners
Backer McKenzie
PwC
Linklaters
J. P. Morgan
Castegnaro
A&O Shearman
Pictet Asset Management
Loyens & Loeff
Zeb Consulting
NautaDutilh
Comarch
Square management
Fi&FO
Digital Services, Technology and Consulting
Lamboley Executive Search
VP Bank
Ernst&Young
Foyer Group
Stibbe